of Long-Lived Assets
Company reviews long-lived assets, at least annually, to determine if impairment has occurred and whether the economic benefit
of the asset (fair value for assets to be used and fair value less disposal costs for assets to be disposed of) is expected to
be less than the carrying value. Triggering events, which signal further analysis, consist of a significant decrease in the assets
market value, a substantial change in the use of an asset, a significant physical change in the asset, a significant change in
the legal or business climate that could affect the asset, an accumulation of costs significantly in excess of the amount originally
expected to acquire or construct the asset, or a history of losses that imply continued losses associated with assets used to
generate revenue. The Company has no long-lived assets as of September 30, 2012 and 2011.